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财政部、国家税务总局和证监会近日联合下发了《关于实施上市公司股息红利差别化个人所得税政策有关问题的通知》,《通知》规定:个人从公开发行和转让市场取得的上市公司股票,持股期限在1个月以内(含1个月)的,其股息红利所得全额计入应纳税所得额;持股期限在1个月以上至1年(含1年)的,暂减按50%计入应纳税所得额;持股期限超过1年的,暂减按25%计入应纳税所得额。上述所得统一适用20%的税
The Ministry of Finance, the State Administration of Taxation and the China Securities Regulatory Commission recently issued the Circular on Issues Concerning the Implementation of the Individual Income Tax Differentiated by the Dividend Bonus of Listed Companies, which stipulates that individuals should obtain the shares of listed companies obtained from the public offering and transfer markets, If the shareholding period is less than one month (including one month), the dividend income is fully included in the taxable income. If the shareholding period is from more than one month to one year (including one year), 50% is included in the taxable income. If the shareholding period exceeds 1 year, the tax shall be temporarily reduced to 25% of the taxable income. The above income is uniformly applicable 20% tax